Section 72(1) in The United Provinces Excise Act, 1910
(1)Whenever an offence punishable under this Act has been committed-(a)every intoxicant in respect of which such offence has been committed;(b)every still, utensil, implement or apparatus and all materials by means of which such offence has been committed;(c)every intoxicant lawfully imported, transported, manufactured, held in possession or sold along with or in addition to any intoxicant liable to confiscation under clause (a);(d)every receptacle, package and covering in which any intoxicant as aforesaid or any materials, still, utensil, implement or apparatus is or are found, together with the other contents (if any) of such receptacle or package; and(e)every animal, cart, vessel or other conveyance used in carrying such receptacle or package;shall be liable to confiscation.[[(2) Where anything or animal is seized under any provision of this Act, the officer seizing and detaining such property shall, within three working days from the date of such seizure and detention; produce a detailed report for confiscation along with such seized property, seizure memo and other relevant documents before the Collector. The Collector shall, upon receiving the said report along with seizure memo and seized property, immediately order for safe custody and storage of goods as he may deem fit. The Collector, if satisfied for reasons to be recorded that an offence has been committed due to which such thing or animal has become liable to confiscation under sub-section (1), he may order confiscation of such thing or animal whether or not a prosecution for such offence has been instituted:Provided that in the case of anything (except an intoxicant) or animal referred to in sub-section (1), the owner thereof shall be given an option to pay in lieu of its confiscation such fine as the Collector thinks adequate, not exceeding its market value on the date of its seizure.] [Substituted by U.P. Act 13 of 1979, Section 7 (w.e.f. 18-4-1979).]
